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ARTICLE 1 - [B: Persons Covered]
ARTICLE 2 - [B: Taxes Covered]
ARTICLE 3 - [B: General Definitions]
ARTICLE 4 - [B: Resident]
ARTICLE 5 - [B: Permanent Establishment]
ARTICLE 6 - [B: Income from Immovable Property]
ARTICLE 7 - [B: Business Profits]
ARTICLE 8 - [B: Shipping, Inland Waterways Transport and Air Transport]
ARTICLE 9 - [B: Associated Enterprises]
ARTICLE 10 - [B: Dividends]
ARTICLE 11 - [B: Interest]
ARTICLE 12 - [B: Royalties]
ARTICLE 13 - [B: Capital Gains]
ARTICLE 14 - [B: Independent Personal Services]
ARTICLE 15 - [B: Income from Employment]
ARTICLE 16 - [B: Directors’ Fees]
ARTICLE 17 - [B: Entertainers and Sportspersons]
ARTICLE 18 - [B: Pensions]
ARTICLE 19 - [B: Government Service]
ARTICLE 20 - [B: Students]
ARTICLE 21 - [B: Other Income]
ARTICLE 22 - [B: Capital]
ARTICLE 23 - [B: Elimination of Double Taxation]
ARTICLE 24 - [B: Non-Discrimination]
ARTICLE 25 - [B: Mutual Agreement Procedure]
ARTICLE 26 - [B: Exchange of Information]
ARTICLE 26A - [B: Assistance in the Collection of Taxes]
ARTICLE 27 - [B: Members of Diplomatic Missions and Consular Posts]
ARTICLE 28 - [B: Mutual Agreement Procedure]
ARTICLE 29
ARTICLE 30 - [B: Entry into Force]
ARTICLE 31 - [B: Termination]
PROTOCOL
FINAL PROTOCOL